Testimony Authorization [Internal Revenue] Law and Legal Definition

Pursuant to 26 CFR 301.9000-1 (i) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter F Procedure and Administration; Part 301 Procedure and Administration; General Rules; Miscellaneous Provisions], a Testimony Authorization “is a written instruction or oral instruction memorialized in writing within a reasonable period by an authorizing official that sets forth the scope of and limitations on proposed testimony and/or disclosure of IRS records or information issued in response to a request or demand for IRS records or information. A testimony authorization may grant or deny authorization to testify or disclose IRS records or information and may make an authorization effective only upon the occurrence of a precedent condition, such as the receipt of a consent complying with the provisions of section 6103(c) of the Internal Revenue Code [26 USCS § 6103(c)]. To authorize testimony means to issue the instruction described in this paragraph (i).”